Research deduction approval under Section 35(1)(ii) requires separate research accounts, audited returns and auditor certification. Approval for M/s M.S. Chellamuthu Trust and Research Foundation under Section 35(1)(ii) as an institution partly engaged in research is subject to maintaining separate accounts for research, submitting audited Income & Expenditure accounts for research activities to the jurisdictional tax authority by the return due date or within ninety days of the notification (whichever is later), and furnishing an auditor's certificate specifying amounts received for scientific research eligible for donor deduction and certifying that the expenditure was for scientific research.